The grAde -INTERNATIONAL ACCOUNTING Systems assignment

 This is a group assignment, I only need to complete one of them.
My part is :
Controversy with the implementation of IFRS  
Differences between EU IFRS and IASB Standards   
Differences between IFRS and Italian accounting requirements  
Filing and submitting financial statements     

My topic(choose country) is Spain.
Please see below for specific requirements

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 This assignment requires an independent write up of the “principal accounting system for public companies” of one country, your choice. You must choose a unique country, and only one group may present any one country. There must be students from at least two countries in each group. Where appropriate, comparison may be made between your subject country and the accounting environment of Canada. Exercise to be done in groups of two or three. Due on your scheduled presentation date. Points value is split between PowerPoint presentation (10) and “write up” (10). Elements of interest in your write up include nature of accounting systems in place and important influences on the development of the system, how standards are set and for an IFRS country, the process prior to the adoption of IFRS. Remember that standards are constantly evolving, so both older and recent sources are critical. Pay close attention to the dates of your sources, and ensure you have a mix of older and new sources. This is an exercise for the second stage of the course, after the initial considerations of the first several chapters. There are a number of objectives of this assignment, including: • Development of a realization that accounting systems of countries vary upon as many dimensions as there are countries • That there is no single source available with the “best description” of the accounting system of all countries, nor is there a single best source for most countries, so a lot of digging may be necessary to develop even a rudimentary outline of the accounting system. We have discussed many of these sources in class, and some of the constraints. • Accounting is changing with such speed that accessing today’s rules is a real challenge, even with the best of research libraries at your disposal. • To encourage class discussion on all of these issues as we consider different regions and countries. This is meant as a simulation of a real situation that some of you may face, which goes something like this: “We have a major deal pending with ‘Company X’ in ‘Country Y’ and we need to know all about their accounting environment and practices before we meet in the morning. Tomorrow morning.” Even the most seasoned of accounting researchers is unlikely to find a clear and unambiguous description of the accounting system for many countries. Instead, you will have to piece together a description from a series of clues about countries, from a variety of sources. Choose wisely, write carefully, and be careful to provide a comprehensive description that is, wherever possible, in your own words. These sources include; www.IFRS.org; www.IASPlus.com; accounting associations in (your country); governments in (your country); stock exchanges in (your country); annual reports of companies; searching on “doing business in (country)” or “accounting standards in (country); library books; journal articles and many other sources. This is an exercise for which the write up is only the outcome of the process, and the process is the part that I will try to evaluate. You must provide a bibliography and footnotes as necessary, with all sources carefully acknowledged when and where used. I want you to learn something from your research, and I wish to learn too.  

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